Opinion
8180-23S
08-10-2023
EVE WHITMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 8, 2023, petitioner filed electronically in the above-docketed matter documents under the designations "Sur-Reply to Answer" and "Memorandum in Support of Sur-Reply to Answer", with the principal underlying submission being characterized by petitioner as a "Reply to Respondent's Answer". However, pursuant to Rule 173(c) of the Tax Court Rules of Practice and Procedure, a reply to the answer shall not be filed in small tax "S" cases unless directed by the Court. The Court has not ordered the filing of such a reply in this case.
Upon due consideration, it is
ORDERED that the documents filed August 8, 2023, at Docket Index Nos. 7 and 8 are hereby deemed stricken from the Court's record in this case.